South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-314
Construction
Official textscstatehouse.gov
Sales of building materials to contractors, builders, or landowners for resale or use in the form of real estate are retail sales in whatever quantity sold.
Source: official source document (full Chapter 117 PDF)
In this article (40 sections)
- 117-311.6 · Railroads, Lumber Used for Repairing Railroad Cars
- 117-311.7 · Railroads, Motor Oil Used in Diesel Engines
- 117-311.8 · Ties and Timbers
- 117-311.9 · Ties and Timbers in Interstate Commerce
- 117-311.10 · Ties and Timbers, Constructive Delivery of
- 117-311.11 · Meals Served by Railroads, Airlines, Etc
- 117-312 · Containers and Other Packaging Material
- 117-312.1 · Containers and Packaging Materials, Sales of to Licensed…
- 117-312.2 · Containers, Beverage Boxes and Crates
- 117-312.3 · Packaging Materials
- 117-312.4 · Advertising Materials
- 117-312.5 · Multiform Invoices
- 117-312.6 · Grease, Protective
- 117-312.7 · Rust Preventives
- 117-312.8 · Icing of Perishables
- 117-313 · Labor
- 117-313.1 · Labor, Fabrication
- 117-313.2 · Subcontracted Labor, Repairs
- 117-313.3 · Installation Charges
- 117-313.4 · Alteration Charges
- 117-314 · Construction
- 117-314.1 · Sales of Building Materials
- 117-314.2 · Building Materials
- 117-314.3 · Transferred Property, Use Tax Liability
- 117-314.4 · Awnings
- 117-314.5 · Elevators
- 117-314.6 · Pumps
- 117-314.7 · Pump Installed by Contractor
- 117-314.8 · Crossties, Timbers, Etc
- 117-314.9 · Contractors Equipment, Useful Life of
- 117-314.10 · Machines, Pipe Threading
- 117-314.11 · Federal Government Construction Contracts
- 117-315 · Newspapers and Newsprint Paper
- 117-315.1 · Newspapers
- 117-315.2 · Newsprint Paper
- 117-315.3 · Newspaper Publishers
- 117-316 · Books
- 117-316.1 · Textbooks
- 117-316.2 · Sale of Books to Libraries
- 117-317 · Sales of Repossessed Property